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Employers are obliged to arrange that a written statement of wages be given to every employee with every payment of wages. If wages are paid by credit transfer, the statement of wages should be given to the employee as soon as possible after the credit transfer has taken place. In every other case, the statement of wages must accompany the wage payment.

Every statement of wages must show the gross amount of the wages payable to the employee and itemise the nature and amount of each deduction. The Payment of Wages Act, 1991 places an obligation on the employer to treat the information contained in a pay statement with confidentiality.

A statement of wages which includes an error or omission is a valid statement of wages providing it can be shown that the error or omission was due to a clerical mistake or was made otherwise accidentally and in good faith.